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5,800 | 27. Furthermore, a person who incurs investment expenditure with the intention, confirmed by objective evidence, of engaging in economic activity within the meaning of Article 9(1) of Directive 2006/112 must be regarded as a taxable person. Acting in that capacity, he has therefore, in accordance with Article 167 et seq. of the directive, the right immediately to deduct the VAT payable or paid on the investment expenditure incurred for the purposes of the transactions which he intends to carry out and which give rise to the right to deduct (see, to that effect, Rompelman , paragraphs 23 and 24; INZO , paragraphs 16 and 17; Ghent Coal Terminal , paragraph 17; Gabalfrisa and Others , paragraph 47; and Case C‑400/98 Breitsohl [2000] ECR I‑4321, paragraph 34). | 201 LVM, DSM, Degussa and ICI complain that, in paragraph 123 of the contested judgment, the Court of First Instance failed, in its assessment of compliance with the principle that action must be taken within a reasonable period, to consider the duration of the two sets of judicial proceedings which led, respectively, to the judgment of the Court of First Instance of 27 February 1992 and to the Court's judgment of 15 June 1994, even though the appellants had submitted that that duration was attributable to the Commission in view of the procedural infringements which it was found to have committed at the end of the proceedings in question. They complain that the Court of First Instance thus limited its assessment to the duration of the administrative procedure before the Commission. | 0 |
5,801 | 55
Secondly, in accordance with the Court’s settled case-law, the objective of Directive 2003/4 is to ensure a general principle of access to environmental information held by or for public authorities and, as is apparent from recital 9 and Article 1 of that directive, to achieve the widest possible systematic availability and dissemination to the public of environmental information (see, inter alia, judgment of 19 December 2013, Fish Legal and Shirley, C‑279/12, EU:C:2013:853, paragraph 66). | 44. However, the interpretation given to the provisions of European Union law, including Treaty provisions, concerning the internal market cannot be automatically applied by analogy to the interpretation of an agreement concluded by the European Union with a non-Member State, unless there are express provisions to that effect laid down by the agreement itself (see, to that effect, Case 270/80 Polydor and RSO Records [1982] ECR 329, paragraphs 14 to 16; Case C-351/08 Grimme [2009] ECR I-10777, paragraph 29; and Case C-70/09 Hengartner and Gasser [2010] ECR I-7233, paragraph 42). | 0 |
5,802 | 36. Furthermore, the Court has held that a specific issue which has not yet been the subject of EU legislation is part of EU law, where that issue is regulated in agreements concluded by the European Union and the Member State and it concerns a field in large measure covered by it (see, by analogy, Case C‑239/03 Commission v France [2004] ECR I‑9325, paragraphs 29 to 31). | 25. Since luxury goods are high-class goods, the aura of luxury emanating from them is essential in that it enables consumers to distinguish them from similar goods. | 0 |
5,803 | 29 However, as was confirmed by the Court in paragraph 26 of Johnson, cited above, it is clear from the judgment in Steenhorst-Neerings, cited above, that the solution adopted in Emmott was justified by the particular circumstances of that case, in which a time-bar had the result of depriving the plaintiff in the main proceedings of any opportunity whatever to rely on her right to equal treatment under a Community directive (see also Haahr Petroleum, cited above, paragraph 52, and Joined Cases C-114/95 and C-115/95 Texaco and Olieselskabet Danmark [1997] ECR I-4263, paragraph 48). | 23 It follows that, until such time as a directive has been properly transposed, a defaulting Member State may not rely on an individual' s delay in initiating proceedings against it in order to protect rights conferred upon him by the provisions of the directive and that a period laid down by national law within which proceedings must be initiated cannot begin to run before that time. | 1 |
5,804 | 21. As a preliminary point, it must be borne in mind that, in accordance with the case-law of the Court, retired persons such as Ms Hirvonen, who leave the Member State in which they have spent all their working life to reside in another Member State may benefit, where their situation is not covered by the freedom of movement guaranteed by Article 45 TFEU, from the right to freedom of movement as a citizen of the European Union under Article 21 TFEU (see, to that effect, judgment in Turpeinen , C‑520/04, EU:C:2006:703, paragraphs 16 to 23). | 45. First of all, it is to be recalled that the Court has already found that, at the time of adoption of Directive 98/43, disparities existed between national laws on the advertising of tobacco products and that there was a trend in national legislation towards ever greater restrictions (the tobacco advertising judgment, paragraphs 96 and 97). | 0 |
5,805 | 188
It follows, in particular, that the trader which has paid those duties is able, in principle, to claim their repayment only if and in so far as the three-year period laid down for that purpose in the first subparagraph of Article 236(2) of the Customs Code has not expired (see, to this effect, judgment in CIVAD, C‑533/10, EU:C:2012:347, paragraph 21). | 15. À cet égard, il convient de rappeler que l’intérêt à agir d’un requérant doit, au vu de l’objet du recours, exister au stade de l’introduction de celui-ci, sous peine d’irrecevabilité, et perdurer jusqu’au prononcé de la décision juridictionnelle, sous peine de non-lieu à statuer, ce qui suppose que le recours soit susceptible, par son résultat, de procurer un bénéfice à la partie qui l’a intenté (voir arrêt du 7 juin 2007, Wunenburger/Commission, C‑362/05 P, Rec. p. I-4333, point 42, ainsi que du 28 mai 2013, Abdulrahim/Conseil et Commission, C‑239/12 P, non encore publié au Recueil, point 61). | 0 |
5,806 | 32. Moreover, as is clear from paragraphs 43 to 47 of IATA and ELFAA , Article 19 of the Montreal Convention and Article 5(3) of Regulation No 261/2004 relate to different contexts. Article 19 et seq. of that convention governs the conditions under which, if a flight has been delayed, the passengers concerned may bring actions for damages by way of redress on an individual basis. By contrast, Article 5 of Regulation No 261/2004 provides for standardised and immediate compensatory measures. Those measures, which are unconnected with those whose institution is governed by the Montreal Convention, thus intervene at an earlier stage than the convention. It follows that the carrier’s grounds of exemption from liability provided for in Article 19 of that convention cannot be transposed without distinction to Article 5(3) of Regulation No 261/2004. | 33. Since, in its action before the Court of First Instance, British Sugar did not raise any plea that the Commission’s definition of the market was irregular, nor, more precisely, that its analysis of the retail sugar sub-market was irregular, the Court finds that this argument is based on new factors which were not put forward at first instance. Therefore, under Article 113(2) of the Rules of Procedure, they are inadmissible in the context of this appeal (see Case C-450/98 P IECC v Commission [2001] ECR I-3947, paragraph 36). | 0 |
5,807 | 43
In so far as Directive 2003/96 does not lay down any particular control mechanism for the use of fuel for navigation nor measures to combat tax evasion connected with the sale of fuel, it is for Member States to provide such mechanisms and such measures in their national legislation, in conformity with EU law, and to lay down the conditions for the exemptions set out in Article 14(1) of that directive (see, by analogy, judgments of 2 June 2016, ROZ-ŚWIT, C‑418/14, EU:C:2016:400, paragraph 23, and of 2 June 2016, Polihim-SS, C‑355/14, EU:C:2016:403, paragraph 57). | 85. Observance of the rights of the defence requires, in particular, that the undertaking under investigation has been afforded the opportunity during the administrative procedure to make known its views on the truth and relevance of the facts alleged and on the documents used by the Commission to support its claim that there has been an infringement of the Treaty (see Joined Cases 100/80 to 103/80 Musique Diffusion française and Others v Commission [1983] ECR 1825, paragraph 10; Case C‑407/04 P Dalmine v Commission [2007] ECR I‑829, paragraph 44; and SGL Carbon v Commission , paragraph 71). | 0 |
5,808 | 70. First, in the case of periods of residence of up to three months, Article 6 of Directive 2004/38 limits the conditions and formalities for the right of residence to the requirement to hold a valid identity card or passport and, under Article 14(1) of the directive, that right is retained as long as the Union citizen and his family members do not become an unreasonable burden on the social assistance system of the host Member State (judgment in Ziolkowski and Szeja , C‑424/10 and C‑425/10, EU:C:2011:866, paragraph 39). In accordance with Article 24(2) of Directive 2004/38, the host Member State is thus not obliged to confer entitlement to social benefits on a national of another Member State or his family members during that period. | 39. First, for periods of residence of up to three months, Article 6 of Directive 2004/38 limits the conditions and formalities of the right of residence to the requirement to hold a valid identity card or passport and, under Article 14(1) of the directive, that right is retained as long as the Union citizen and his family members do not become an unreasonable burden on the social assistance system of the host Member State. | 1 |
5,809 | 131. It must, however, be held that the provisions relating to freedom of establishment preclude a Member State from hindering the establishment in another Member State of one of its nationals or of a company incorporated under its legislation (see, inter alia, Case C‑264/96 ICI [1998] ECR I‑4695, paragraph 21; Marks & Spencer , paragraph 31; and Cadbury Schweppes and Cadbury Schweppes Overseas , paragraph 42). | 36. Ainsi qu’il résulte d’une jurisprudence constante, l’obligation d’éliminer les déchets sans mettre en danger la santé de l’homme et sans porter préjudice à l’environnement fait partie des objectifs mêmes de la politique de l’Union dans le domaine de l’environnement, tel que cela résulte de l’article 191 TFUE. En particulier, l’absence de respect des obligations résultant de l’article 4 de la directive 2006/12 risque, par la nature même de ces obligations, de mettre directement en danger la santé de l’homme et de porter préjudice à l’environnement et doit, dès lors, être considérée comme particulièrement grave (voir en ce sens, notamment, arrêts Commission/Grèce, C‑387/97, EU:C:2000:356, point 94; Commission/France, C‑121/07, EU:C:2008:695, point 77, et Commission/Italie, C‑196/13, EU:C:2014:2407, point 98). | 0 |
5,810 | 21 It is with that function in mind that the Court has taken the view that it is unable to rule on a question referred by a national court where it is manifest that the interpretation or the assessment of the validity of Community law sought by that court bears no relation to the true nature of the main action or its purpose, or where the problem is hypothetical and the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, in particular, Case C-415/93 Union Royale Belge des Sociétés de Football Association and Others v Bosman and Others [1995] ECR I-4921, paragraph 61, and C-105/94 Celestini v Saar-Sektkellerei Faber [1997] ECR I-2971, paragraph 22). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,811 | 27. That period, during which the taxable persons have to bear the financial burden of the VAT, at least to the extent of the part of the excess VAT over the percentage specified in Article 285, cannot be regarded as reasonable (see, to that effect, Sosnowska , paragraphs 20 and 27, and Enel Maritsa Iztok 3 , paragraph 55). Consequently, it is inconsistent with the principle of fiscal neutrality, referred to in paragraph 24 above. | 27. Similarly, the national provisions at issue do not appear to be in conformity with the condition laid down in the case‑law, as stated in paragraph 17 of this judgment, that repayment of the excess VAT must be made within a reasonable time. As was stated in the order for reference, the period for repayment of 180 days laid down for new taxable persons is, on the one hand, six times longer than the one month applicable accounting period for VAT and, on the other hand, three times longer than the period applied to other taxable persons, while the Polish authorities have offered no argument capable of explaining why it is necessary, in order to prevent tax evasion and avoidance, to establish a difference in treatment of such a scale. | 1 |
5,812 | 107. Although the statement of reasons required by Article 253 EC must show clearly and unequivocally the reasoning of the Community authority which adopted the contested measure, so as to enable the persons concerned to ascertain the reasons for the measure and to enable the Court to exercise its power of review, it is not required to go into every relevant point of fact and law (Case C-122/94 Commission v Council [1996] ECR I‑881, paragraph 29; British American Tobacco (Investments) and Imperial Tobacco , paragraph 165; Arnold André , paragraph 61; Swedish Match , paragraph 63; and Alliance for Natural Health and Others , paragraph 133). | 109. Secondly, it must be noted that, unlike, for example, investment aid, the purpose of this type of scheme is to support the operation of installations producing green electricity once they become active. In that regard, the quota obligation is designed in particular to guarantee green electricity producers a demand for the certificates they have been awarded and in that way to facilitate the sale of the green energy that they produce at a price higher than the market price for conventional energy. | 0 |
5,813 | 17. The situations falling within the scope of Community law include those involving the exercise of the fundamental freedoms guaranteed by the Treaty, in particular those involving the freedom to move and reside within the territory of the Member States, as conferred by Article 18 EC (see, inter alia, as cited above, Grzelczyk , paragraph 33; D’Hoop , paragraph 29, and Garcia Avello , paragraph 24). | 21 As the Advocate General pointed out in point 50 of his Opinion, apportionment between the part allocated to the taxable person' s business activities and the part retained for private use must be based on the proportions of private and business use in the year of acquisition and not on a geographical division. The taxable person must, moreover, throughout his period of ownership of the property in question, demonstrate an intention to retain part of it amongst his private assets. | 0 |
5,814 | 21. However, it is settled case-law that the wording used in one language version of European Union law provisions cannot serve as the sole basis for the interpretation of those provisions. Where there is a divergence between the various language versions of a European Union text, the provisions in question must thus be interpreted by reference to the general scheme and the purpose of the rules of which they form part (see Case C-149/97 Institute of the Motor Industry [1998] ECR I-7053, paragraph 16 and the case-law cited, and Case C-277/12 Drozdovs [2013] ECR, paragraph 39 and the case-law cited). | 38. Pursuant to Article 17(1) of the Sixth Directive, which is entitled ‘Origin and scope of the right to deduct’, the right to deduct VAT arises at the time when the deductible tax becomes chargeable. Consequently, only the capacity in which a person is acting at that time can determine the existence of the right to deduct ( Lennartz , paragraph 8). | 0 |
5,815 | 77. That is all the more so in view of the fact that the name "chocolate substitute" , which the Italian law requires the traders concerned to use, may adversely affect the consumer's perception of the products in question, inasmuch as it denotes substitute, and therefore inferior, products (see, to that effect, Miro , paragraph 22; Smanor , paragraphs 12 and 13; and Guimont , paragraph 26). | 44. As the second subparagraph Article 1(1) of Directive 98/59 sets out the method of calculating ‘redundancies’ as defined in the first subparagraph of Article 1(1)(a) and the latter provision establishes the ‘redundancy’ thresholds below which the directive is not applicable, any other reading which has the effect of extending or restricting the scope of the directive would deprive the condition in question, namely that ‘there [be] at least five redundancies’, of any effectiveness. | 0 |
5,816 | 29. La Cour a ainsi déjà jugé que, en matière de taxation des véhicules automobiles, cette disposition du traité vise à garantir la parfaite neutralité des impositions intérieures au regard de la concurrence entre produits se trouvant déjà sur le marché national et produits importés (arrêts du 11 décembre 1990, Commission/Danemark, C‑47/88, Rec. p. I‑4509, point 9, et du 29 avril 2004, Weigel, C‑387/01, Rec. p. I‑4981, point 66). | 12 THE GREEK GOVERNMENT CONSIDERS THAT SINCE THE BARRIERS TO CEREAL IMPORTS WERE LIFTED BEFORE THE ACTION WAS COMMENCED IT IS DEVOID OF PURPOSE . | 0 |
5,817 | 39. Consequently, the rules on jurisdiction derogating from the general principle cannot result in an interpretation which goes beyond the situations expressly envisaged in Regulation No 44/2001 (see, inter alia, Case 150/77 Bertrand [1978] ECR 1431, paragraph 17; Case C‑26/91 Handte [1992] ECR I‑3967, paragraph 14; Shearson Lehman Hutton , paragraph 16; Case C‑412/98 Group Josi [2000] ECR I‑5925, paragraph 49; and Freeport , paragraph 35). | 50. The 18th, 19th and 22nd recitals of the SME Recommendation, as well as point 3.2 of the SME Guidelines, make it clear that the purpose of the independence criterion is to ensure that the measures intended for SMEs genuinely benefit the enterprises for which size represents a handicap and not enterprises belonging to a large group which have access to funds and assistance not available to competitors of equal size. It also follows that, in order to ensure that only genuinely independent SMEs are included, there has to be a way of eliminating legal arrangements in which SMEs form an economic group much stronger than such an SME. It must also be ensured that the definition is not circumvented on formal grounds. | 0 |
5,818 | 22. The purpose of Directive 92/12 is to lay down a number of rules on the holding, movement and monitoring of products subject to excise duty, in particular so as to ensure that chargeability of excise duties is identical in all the Member States (see Case C‑5/05 Joustra [2006] ECR I‑11075, paragraph 27 and the case-law cited). | 27. As the Court has already pointed out, the purpose of the Directive is to lay down a number of rules on the holding, movement and monitoring of products subject to excise duty, in particular so as to ensure that chargeability of excise duties is identical in all the Member States ( EMU Tabac and Others , paragraph 22; Case C-325/99 Van de Water [2001] ECR I-2729, paragraph 39; and Case C-395/00 Cipriani [2002] ECR I-11877, paragraph 41). | 1 |
5,819 | 70 That provision, which in the field of agriculture constitutes an expression of the obligations imposed on the Member States by Article 5 of the EC Treaty (now Article 10 EC), defines the principles according to which the Community and the Member States are to ensure the implementation of Community decisions on the agricultural intervention financed by the EAGGF and combat fraud and irregularities in relation to those operations (see Joined Cases 146/81, 192/81 and 193/81 BayWa and Others [1982] ECR 1503, paragraph 13). It imposes on the Member States the obligation to take the measures necessary to satisfy themselves that the transactions financed by the EAGGF are actually carried out and are executed correctly, even if the specific Community act dos not expressly provide for the adoption of particular supervisory measures (see Case C-8/88 Germany v Commission [1990] ECR I-2321, paragraphs 16 and 17). | 64 THESE CIRCUMSTANCES COULD, ON THE ONE HAND, INDUCE PRODUCER-EXPORTERS TO APPOINT A SOLE AGENT, NAMELY SUCRES ET DENREES, WHICH COULD GIVE THE NECESSARY GUARANTEES FOR THE SUCCESSFUL COMPLETION OF THESE OPERATIONS, TO CARRY OUT THE EXPORT OPERATIONS, AND, ON THE OTHER HAND, ALSO INDUCE PRODUCER-IMPORTERS TO CENTRALIZE NEGOTIATIONS BY GIVING ERIDANIA, A LARGE ITALIAN PRODUCER, THE NECESSARY AUTHORITY . | 0 |
5,820 | 45. Where a public subsidy is granted to shipbuilding or ship conversion undertakings, the supply of those services by the undertakings may for that reason be maintained or increased with the result that undertakings established in other Member States have less chance of providing their services in that sector in the market of that Member State (see, to this effect, Altmark Trans and Regierungspräsidium Magdeburg , paragraph 78). | 18 Under those provisions, where the supplier of goods agrees that the purchaser, in return for payment of interest, should defer payment of the price until delivery, the total value of the goods must be regarded as including that interest, even if the contract treats it as distinct from the price. | 0 |
5,821 | 21. As regards Article 132(1)(m) of the VAT Directive, it must be pointed out that, according to its wording, that provision covers taking part in sport and physical education in general. Having regard to that wording, the provision is not intended to confer the benefit of the exemption under it only on certain types of sport (see, to that effect, Canterbury Hockey Club and Canterbury Ladies Hockey Club , paragraph 27). | Or, les première, deuxième, quatrième et septième branches du deuxième moyen visent à contester les différentes appréciations opérées par le Tribunal, tant en ce qui concerne les éléments dominant l’impression d’ensemble produite par la marque contestée que le degré de similitude des marques en conflit, le degré de similitude des produits et services concernés, ou l’absence de risque global de confusion, ces appréciations relevant toutes de considérations d’ordre factuel (voir, par analogie, ordonnance du 16 mai 2013, Arav/H.Eich et OHMI, C‑379/12 P, non publiée, EU:C:2013:317, points 42, 81 et 82 ; arrêt du 19 mars 2015, MEGA Brands International/OHMI, C‑182/14 P, EU:C:2015:187, points 48 à 51, ainsi que ordonnance du 7 avril 2016, Harper Hygienics/EUIPO, C‑475/15 P, non publiée, EU:C:2016:264, points 35 et 36). | 0 |
5,822 | 41 First of all, the Commission has not denied that the applicant is individually concerned. Having regard to the circumstances of the case, the Court considers that only the question whether the contested decision is of direct concern to the applicant need be examined. | 52. The Court held none the less that the Portuguese Republic’s situation was not comparable to that of the other Member States included in the allocation. It held that, in so far as the Act of accession has not changed the existing situation as regards the allocation of external resources, the existing Community rules continue to be applicable. Accordingly, the new Member States cannot rely on circumstances antedating accession, in particular their fishing activities during the reference period, in support of their contention that the provisions in question should not be applied. Since their accession, they have been in the same position as the Member States excluded from the allocations under the principle of relative stability of fishing activities, which was reflected, as far as the agreements concluded before accession are concerned, in the allocation effected in 1983 ( Portugal and Spain v Council , paragraphs 43 and 44). | 0 |
5,823 | 63. According to settled case‑law, for an applicant to have an interest in bringing proceedings in the light of the subject‑matter of the action, that action must be capable, through its outcome, of procuring an advantage to the party which brought it (see, to that effect, Case C‑50/00 P Unión de Pequeños Agricultores v Council [2002] ECR I‑6677, paragraph 23; Case C‑277/01 P Parliament v Samper [2003] ECR I‑3019, paragraphs 30 and 31; order of 5 March 2009 in Case C‑183/08 P Commission v Provincia di Imperia , paragraph 19 and the case‑law cited). | 31. Finally, annulment of the judgment under appeal would in any event procure an advantage for the Parliament since it would secure indemnity against any action for compensation which might be brought by Mr Samper for the loss he claims to have suffered as a result of the contested decision. | 1 |
5,824 | 58. However, considerations of social policy, of State organisation, of ethics, or even the budgetary concerns which influenced or may have influenced the establishment of a scheme by the national legislature cannot prevail if the pension concerns only a particular category of workers, if it is directly related to the period of service completed and if its amount is calculated by reference to the public servant's final salary (Beune , paragraph 45, Evrenopoulos , paragraph 21, Griesmar , paragraph 30, and Niemi , paragraph 47). The pension paid by the public employer is in that case entirely comparable to that paid by a private employer to his former employees (Beune , paragraph 45, Griesmar , paragraph 30, and Niemi , paragraph 47). | 20 As regards the aims of the Directive, it is clear from the recitals in the preamble thereto that it was adopted with the dual aim of ensuring both the creation of a common consumer credit market (recitals 3 to 5) and the protection of consumers who avail themselves of such credit (recitals 6, 7 and 9). | 0 |
5,825 | 25. Article 5(7)(a) of the Sixth Directive concerned situations in which the mechanism for deduction provided for, by way of a general rule, under the Sixth Directive could not apply. In so far as goods are used for the purposes of an economic activity which is subject to output tax, it is necessary to deduct the input tax on those goods in order to avoid double taxation. On the other hand, where goods acquired by a taxable person are used for the purposes of transactions which are exempt, no input tax can be deducted (see, inter alia, Case C‑184/04 Uudenkaupungin kaupunki [2006] ECR I‑3039, paragraph 24; Case C‑515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie [2009] ECR I‑839, paragraph 28; and Case C‑118/11 Eon Aset Menidjmunt [2012] ECR, paragraph 44). As the Netherlands Government and the Commission pointed out, one of the situations concerned by Article 5(7)(a) of the Sixth Directive was that in which no deduction can be made, from the output VAT charged, of an amount paid by way of input VAT, since the output economic activity was exempt from VAT. | 63. It therefore appears that the hardship clause provided for in Article 3.71a(2)(d) of the Vb 2000 is not capable of dispensing the members of the sponsors’ family concerned, in the light of the individual circumstances of their situations, from the requirement to pass the civic integration examination in all possible cases where maintaining that requirement would make family reunification impossible or excessively difficult. | 0 |
5,826 | 35
For the purposes of reaching that conclusion, the Court held, in the light of recital 39 and of the wording of Article 12(2) and (3) of the Directive on privacy and electronic communications, that, where a subscriber has been informed by the undertaking which assigned him a telephone number of the possibility that his personal data may be passed to a third-party undertaking, with a view to being published in a public directory, and where he has consented to the publication of those data in such a directory, renewed consent is not needed from the subscriber for the passing of those same data to another undertaking which intends to publish a printed or electronic public directory, or to make such directories available for consultation through directory enquiry services, if it is guaranteed that the data in question will not be used for purposes other than those for which the data were collected with a view to their first publication. The consent given under Article 12(2) of that directive, by a subscriber who has been duly informed, to the publication of his personal data in a public directory relates to the purpose of that publication and thus extends to any subsequent processing of those data by third-party undertakings active in the market for publicly available directory enquiry services and directories, provided that such processing pursues that same purpose. The Court has stated in that regard that the wording of Article 12(2) of the Directive on privacy and electronic communications does not support the inference that the subscriber has a selective right to decide in favour of certain providers of publicly available directory enquiry services and directories (see, to that effect, judgment of 5 May 2011, Deutsche Telekom, C‑543/09, EU:C:2011:279, paragraphs 62 to 65). | 18. Il importe tout d’abord de souligner que, lorsque la Cour est saisie d’un renvoi préjudiciel en matière de classement tarifaire, sa fonction consiste davantage à éclairer la juridiction nationale sur les critères dont la mise en œuvre permettra à cette dernière de classer correctement les produits en cause dans la NC qu’à procéder elle-même à ce classement, et ce d’autant plus qu’elle ne dispose pas nécessairement de tous les éléments indispensables à cet égard. Ainsi, la juridiction nationale apparaît en tout état de cause mieux placée pour procéder au classement en question (voir arrêts Proxxon, C‑500/04, EU:C:2006:111, point 23; Digitalnet e.a., C‑320/11, C‑330/11, C‑382/11 et C‑383/11, EU:C:2012:745, point 61, et ordonnance Mineralquelle Zurzach, C‑139/14, EU:C:2014:2313, point 28). | 0 |
5,827 | 52 The answer to the first part of the first question must therefore be that the limitation in time of the possibility of relying on the direct effect of Article 119 of the Treaty, resulting from the judgment in Defrenne II, does not preclude national provisions which lay down a principle of equal treatment by virtue of which, in circumstances like those of the main proceedings, all part-time workers are entitled to retroactive membership of an occupational pension scheme and to receive a pension under that scheme.
The second part of the question | 79. À ce sujet, la Cour a jugé qu’une dégradation de l’environnement est inhérente à la présence de déch ets dans une décharge, peu important la nature des déchets en cause (arrêt Commission/Portugal, EU:C:2010:331, point 37 et jurisprudence citée). | 0 |
5,828 | 41 The Netherlands Government does not deny that it had not set quality objectives for titanium, boron, uranium, tellurium, silver and the substances falling within the fourth category at the date on which the period laid down in the reasoned opinion expired. As the Court has held, it is irrelevant whether the failure of a Member State to fulfil its obligations is the result of technical difficulties encountered by it (see, in particular, Case C-71/97 Commission v Spain [1998] ECR I-5991, paragraph 15, and Case C-333/99 Commission v France [2001] ECR I-1025, paragraph 36). | 66. With regard to Directive 2003/109, it should be noted, as a preliminary point, that the system put in place by that directive clearly makes the acquisition of the status of long-term resident conferred by that directive subject to a specific procedure and, in addition, to fulfilment of all the conditions set out in Chapter II of that directive. | 0 |
5,829 | 26 Goods are supplied `for consideration' within the meaning of Article 2, point 1, of the Sixth Directive only if there is a legal relationship between the supplier and the purchaser entailing reciprocal performance, the price received by the supplier constituting the value actually given in return for the goods supplied (see, to that effect, concerning the supply of services, Case C-16/93 Tolsma [1994] ECR I-743, paragraph 14). | 27. A farmer must maintain any stile, gate or similar structure, other than a structure to which section 146(5) of the Highways Act 1980 applies, across a visible footpath or bridleway in a safe condition, and to the standard of repair required to prevent unreasonable interference with the rights of persons using the footpath or bridleway. | 0 |
5,830 | 17. Thirdly, the objective of the special scheme under Article 26 of the Sixth Directive is to adapt the applicable rules to the specific nature of the activity of travel agents and tour operators ( Madgett and Baldwin , paragraph 18, and First Choice Holidays , paragraph 23). | 18 It must be borne in mind at the outset that the services provided by travel agents and tour operators most frequently consist of multiple services, in particular transport and accommodation, supplied either within or outside the territory of the Member State in which the undertaking has established its business or has a fixed establishment. The application of the normal rules on place of taxation, taxable amount and deduction of input tax would, by reason of the multiplicity of services and the places in which they are provided, entail practical difficulties for those undertakings of such a nature as to obstruct their operations. In order to adapt the applicable rules to the specific nature of such operations, the Community legislature set up a special VAT scheme in Article 26(2), (3) and (4) of the Sixth Directive (see Case C-163/91 Van Ginkel v Inspecteur der Omzetbelasting te Utrecht [1992] ECR I-5723, paragraphs 13 to 15). | 1 |
5,831 | 64. In that regard, the Court has consistently held that the principle of freedom of movement for workers must be given a broad interpretation (see, to that effect, Antonissen , cited above, paragraph 11, and Case C‑344/95 Commission v Belgium [1997] ECR I‑1035, paragraph 14), whereas derogations from that principle must be interpreted strictly (see, to that effect, Case 41/74 Van Duyn [1974] ECR 1337, paragraph 18; Case 67/74 Bonsignore [1975] ECR 297, paragraph 6; Kempf , cited above, paragraph 13; and Case C-357/98 Yiadom [2000] ECR I-9265, paragraph 24). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,832 | 67
However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32). | 27 No new factor has emerged in these proceedings which might justify an assessment different from that made by the Court in the judgments in Punto Casa and PPV and B & Q. | 0 |
5,833 | 34
The deduction rules thus established are intended to free the taxable person completely of the burden of the VAT accruing or paid in all its economic activities. The common system of VAT therefore ensures that all economic activities, whatever their purpose or results, provided that they are, in principle, themselves subject to VAT, are taxed in a neutral way (judgments of 14 February 1985, Rompelman, 268/83, EU:C:1985:74, paragraph 19; of 6 July 2006, Kittel and Recolta Recycling, C‑439/04 and C‑440/04, EU:C:2006:446, paragraph 48; and of 26 April 2017, Farkas, C‑564/15, EU:C:2017:302, paragraph 43). | 52. It should be recalled at the outset that, according to the case-law of the Court, for a measure to be categorised as State aid within the meaning of the Treaty, each of the four cumulative conditions laid down in Article 87(1) EC must be fulfilled. First, there must be an intervention by the State or through State resources; second, the intervention must be liable to affect trade between Member States; third, it must confer an advantage on the recipient; fourth, it must distort or threaten to distort competition (see, in particular, Case C-237/04 Enirisorse [2006] ECR I‑2843, paragraphs 38 and 39 and the case-law cited). | 0 |
5,834 | 42. In that context, it must also be pointed out that it is stated in recital 33 in the preamble to the Regulation that it recognises the fundamental rights and observes the principles of the Charter. In particular, it seeks to ensure respect for the fundamental rights of the child as set out in Article 24 of the Charter, which include the right to maintain on a regular basis personal relationships and direct contact with both of his or her parents (see, to that effect, the judgment in McB , C‑400/10 PPU, EU:C:2010:582, paragraph 60). | 35. D’après ce cadre réglementaire, la distinction entre les cas de figure ouvrant droit à la déduction de la TVA et ceux ouvrant droit au remboursement de celle-ci n’est opérée qu’en fonction du lieu d’établissement de l’assujetti. De même, le lieu d’établissement de l’assujetti est décisif pour distinguer les différents modes de remboursement de la TVA, à savoir d’après la huitième ou d’après la treizième directive. | 0 |
5,835 | 38. It should be pointed out that, contrary to what certain aspects of the contested case-law recalled in paragraph 20 of this judgment seem to suggest, reparation of the damage caused by a breach of European Union law by a Member State is not conditional on the requirement that the existence of such a breach must be clear from a preliminary ruling delivered by the Court (see, to that effect, Brasserie du pêcheur and Factortame , paragraphs 94 to 96; Joined Cases C‑178/94, C‑179/94 and C‑188/94 to C‑190/94 Dillenkofer and Others [1996] ECR I‑4845, paragraph 28; and Danske Slagterier , paragraph 37). | 103 Third, and finally, the tax on car tax does not have to be paid at each stage in the production and distribution process, which is however necessary for a tax to be categorised as value added tax (see Case 295/84 Rousseau Wilmot [1985] ECR 3759, paragraph 15, Case C-347/90 Bozzi [1992] ECR I-2947, paragraph 12, and Case C-437/97 EKW and Wein & Co. [2000] ECR I-1157, paragraph 49), but only on the charging of car tax. Moreover, the effect of the tax is not to tax the added value at a particular stage of production and distribution, but the total value. | 0 |
5,836 | Lastly, Article 8(3) of Decision 2011/695 provides that those provisions are to apply mutatis mutandis to the disclosure of information by publication in the Official Journal of the European Union (judgment of 14 March 2017, Evonik Degussa v Commission, C‑162/15 P, EU:C:2017:205, paragraph 43). | 8 THE WORDING OF THE REGULATION DOES NOT , THEREFORE , PREVENT MEMBER STATES EITHER FROM CARRYING OUT SUCH INSPECTIONS FREE OF CHARGE OR FROM REQUIRING THE UNDERTAKINGS IN QUESTION TO REIMBURSE THE EXPENDITURE WHICH SUCH INSPECTIONS ENTAIL .
| 0 |
5,837 | 28 In particular, reparation of that loss and damage cannot depend on a prior finding by the Court of an infringement of Community law attributable to the State (see Brasserie du Pêcheur, paragraphs 94 to 96), nor on the existence of intentional fault or negligence on the part of the organ of the State to which the infringement is attributable (see paragraphs 75 to 80 of the same judgment). | 26 It follows that the fields coordinated by the Directive are coordinated only in so far as television broadcasting, as defined in Article 1(a), is concerned as such. | 0 |
5,838 | 33. According to settled case-law, legislation which is likely to restrict a fundamental freedom guaranteed by the Treaty can be justified in the light of European Union law only if it is based on objective considerations of public interest independent of the nationality of the persons concerned and if it is proportionate to the legitimate objective pursued by the provisions of national law (see De Cuyper , paragraph 40; Tas-Hagen and Tas , paragraph 33; and Morgan and Bucher , paragraph 33) It also follows from the case-law that a measure is proportionate when, while appropriate for securing the attainment of the objective pursued, it does not go beyond what is necessary in order to attain it ( De Cuyper , paragraph 42; Morgan and Bucher , paragraph 33; and Case C‑379/11 Caves Krier Frères [2012] ECR I‑0000, paragraph 48 and the case-law cited). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,839 | 20. Therefore, in order for Article 6(1) of Regulation No 44/2001 to apply, it is necessary to ascertain whether, between various claims brought by the same applicant against various defendants, there is a connection of such a kind that it is expedient to determine those actions together in order to avoid the risk of irreconcilable judgments resulting from separate proceedings (see judgments in Freeport , C‑98/06, EU:C:2007:595, paragraph 39, and in Sapir and Others , C‑645/11, EU:C:2013:228, paragraph 42). In that regard, in order for judgments to be regarded as irreconcilable, it is not sufficient that there be a divergence in the outcome of the dispute, but that divergence must also arise in the context of the same situation of fact and law (see judgments in Freeport , C‑98/06, EU:C:2007:595, paragraph 40; Painer , C‑145/10, EU:C:2011:798, paragraph 79; and in Sapir and Others , C‑645/11, EU:C:2013:228, paragraph 43). | 18 IT MUST BE NOTED IN THIS RESPECT THAT THE PROVISION OF MANPOWER IS A PARTICULARLY SENSITIVE MATTER FROM THE OCCUPATIONAL AND SOCIAL POINT OF VIEW . OWING TO THE SPECIAL NATURE OF THE EMPLOYMENT RELATIONSHIPS INHERENT IN THAT KIND OF ACTIVITY , PURSUIT OF SUCH A BUSINESS DIRECTLY AFFECTS BOTH RELATIONS ON THE LABOUR MARKET AND THE LAWFUL INTERESTS OF THE WORKFORCE CONCERNED . THAT IS EVIDENT , MOREOVER , IN THE LEGISLATION OF SOME OF THE MEMBER STATES IN THIS MATTER , WHICH IS DESIGNED FIRST TO ELIMINATE POSSIBLE ABUSE AND SECONDLY TO RESTRICT THE SCOPE OF SUCH ACTIVITIES OR EVEN PROHIBIT THEM ALTOGETHER .
| 0 |
5,840 | 45. It follows from the case-law that not only the objective of maintaining a high-quality medical service but also that of preventing the risk of serious harm to the financial balance of the social security system are covered by the objective of protection of public health in so far as they both contribute to achieving a high level of protection of health (see, to that effect, Case C‑372/04 Watts [2006] ECR I‑4325, paragraphs 103 and 104, and Case C‑169/07 Hartlauer [2009] ECR I‑0000, paragraphs 46 and 47). | 112 It follows from the foregoing considerations that, by entering into international commitments concerning air fares and rates charged by carriers designated by the United States of America on intra-Community routes and concerning CRSs offered for use or used in Danish territory, the Kingdom of Denmark has failed to fulfil its obligations under Article 5 of the Treaty and under Regulations Nos 2409/92 and 2299/89.
Infringement of Article 52 of the Treaty
Arguments of the parties | 0 |
5,841 | 7 It is settled case-law that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion (see, in particular, Case C-147/00 Commission v France [2001] ECR I-2387, paragraph 26). | 26 It must be borne in mind that, according to settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes (see, in particular, Case C-384/99 Commission v Belgium [2000] ECR I-10633, paragraph 16). | 1 |
5,842 | 77. As regards the assessment by the Court of First Instance of applications made by a party for measures of organisation of the procedure or enquiry, it must be pointed out that the Court of First Instance is the sole judge of any need to supplement the information available to it concerning the cases before it (see, inter alia, Case C‑315/99 P Ismeri Europa v Court of Auditors [2001] ECR I‑5281, paragraph 19; Case C‑136/02 P Mag Instrument v OHIM [2004] ECR I‑9165, paragraph 76, and Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraph 67). | 76
As stated by the Advocate General in point 87 of her Opinion, the fact that installations which generate heat themselves and installations which obtain heating from cogeneration installations are treated in the same way facilitates the management of use of heat in the context of the free allocation of allowances. In principle, it is not necessary to verify how much heating individual installations obtain and from which sources to be able to allocate allowances to those installations. Moreover, that mechanism contributes to the attainment of the objective of promoting the use of techniques such as cogeneration since, by procuring heating from cogeneration installations, industrial installations save allowances which they can sell. | 0 |
5,843 | 56. In such a context, while it remains open to the Member States to specify the conditions from which it may be determined that an applicant for aid has the ‘head of the holding’, so as to strengthen legal certainty by increasing the predictability of the requirements laid down by Article 22(1)(a) of Regulation No 1698/2005, provided that such conditions do not go beyond the framework they aim to set out and therefore aim, in compliance with that provision and the objectives pursued by that regulation to ensure that the applicant has an effective and long-term control and management of the agricultural holding (see, by analogy, Case C-113/02 Commission v Netherlands [2004] ECR I-9707, paragraph 19, and Danske Svineproducenter , paragraphs 49 and 51). | 58
It should be recalled that, according to consistent case-law, an alleged failure to have regard to the rules of evidence is a question of law which is admissible in an appeal (see, to that effect, judgments of 10 July 2008, Bertelsmann and Sony Corporation of America v Impala, C‑413/06 P, EU:C:2008:392, paragraph 44 and the case-law cited, and of 30 May 2013, Quinn Barlo and Others v Commission, C‑70/12 P, not published, EU:C:2013:351, paragraph 25 and the case-law cited). | 0 |
5,844 | 50 As regards the latter condition, it is clear from the settled case-law of the Court of Justice (Joined Cases 231/87 and 129/88 Ufficio Distrettuale delle Imposte Dirette di Fiorenzuola and Others v Comune di Carpaneto Piacentino and Others [1989] ECR 3233, paragraph 16; Case C-4/89 Comune di Carpaneto Piacentino and Others v Ufficio Provinciale Imposta sul Valore Aggiunto di Piacenza [1990] ECR I-1869, paragraph 8, and Case C-247/95 Finanzamt Augsburg-Stadt v Marktgemeinde Welden [1997] ECR I-779, paragraph 17) that activities pursued as public authorities within the meaning of the first paragraph of Article 4(5) of the Sixth Directive are those engaged in by bodies governed by public law under the special legal regime applicable to them and do not include activities pursued by them under the same legal conditions as those that apply to private traders. | 77. En effet, la réglementation litigieuse considère, en principe, les héritiers ou les donataires tant résidents que non-résidents comme assujettis aux fins de la perception de droits de succession ou de mutation sur des biens immeubles situés en Espagne. Partant, il n’existe entre un résident et un non-résident aucune différence de situation objective de nature à fonder une différence de traitement (voir, en ce sens, arrêt Schumacker, EU:C:1995:31, point 37). | 0 |
5,845 | 25. In the case in the main proceedings, it must be pointed out, as did the national court, that, in accordance with settled case-law, the sale of shares does not in itself constitute an economic activity within the meaning of the Sixth Directive and does not therefore fall within its scope (see, inter alia, Case C-155/94 Wellcome Trust [1996] ECR I‑3013, paragraphs 33 to 37; EDM , paragraphs 57 to 62; and Kretztechnik , paragraph 19). | 30. It should be noted that the EU and FEU Treaties do not contain any express reference to movements of capital between Member States and OCTs. | 0 |
5,846 | 33. In that regard, it should be pointed out that the adjustment mechanism provided for in the Sixth Directive is an integral part of the VAT deduction scheme established by that directive (see Case C‑234/11 TETS Haskovo [2012] ECR I‑0000, paragraph 30, and Case C‑257/11 Gran Via Moineşti [2012] ECR I‑0000, paragraph 39). | 14 Accordingly, it must be concluded that by applying the competition rules in the Treaty in the circumstances of this case to undertakings whose registered offices are situated outside the Community, the Commission has not made an incorrect assessment of the territorial scope of Article 85 . | 0 |
5,847 | 11 In Einberger, Mol and Happy Family, the Court ruled that no turnover tax arises upon the unlawful importation into the Community of drugs or upon the unlawful supply of similar products effected for consideration within a Member State, in so far as the products in question are not confined within economic channels strictly controlled by the competent authorities for use for medical and scientific purposes. In paragraph 20 of Witzemann, the Court held that its reasoning in relation to the illegal importation of drugs applies a fortiori to imports of counterfeit currency. | 40. Likewise, although relevant acts of secondary legislation must be interpreted in the light of the agreements adopted within the framework of the WTO, the fact remains that the Agreement on Rules of Origin establishes, for the present, only a harmonisation work programme for a transitional period. Since that agreement does not constitute complete harmonisation, the WTO’s members enjoy a margin of discretion with regard to the adaptation of their rules of origin ( HEKO Industrieerzeugnisse , paragraph 22). | 0 |
5,848 | 109. In order to be appropriate, such remuneration must be reasonable in relation to the economic value of the service provided. In particular, it must be reasonable in relation to the actual or potential number of persons who enjoy or wish to enjoy the service (see, by analogy, Case C-61/97 FDV [1998] ECR I-5171, paragraph 15, and Case C-52/07 Kanal 5 and TV 4 [2008] ECR I-9275, paragraphs 36 to 38). | 49. It must, in particular, determine in which State is situated the place from which the employee carries out his transport tasks, receives instructions concerning his tasks and organises his work, and the place where his work tools are situated. It must also determine the places where the transport is principally carried out, where the goods are unloaded and the place to which the employee returns after completion of his tasks. | 0 |
5,849 | 26 The provisions relied on by the Italian Republic provide only for vague and general measures which cannot be regarded as implementing the article in question with the requisite precision and clarity to satisfy fully the demands of legal certainty (see the judgment in Case 291/84 Commission v Netherlands [1987] ECR 3483, at paragraph 15). | 60. In that regard, the first point to make is that the Court has already held that civil servants who benefit under a pension scheme must be regarded as constituting a particular category of workers. They are distinguished from employees grouped within an undertaking or group of undertakings, in a particular sector of the economy or in an occupational sector or group of sectors, only by reason of the specific features governing their employment relationship with the State, or with other public employers or bodies (Griesmar , paragraph 31, and Niemi , paragraph 48). | 0 |
5,850 | 43. It follows both from the duty of loyalty of the Member States and from the requirements of effectiveness referred to in Directive 2008/115 that the obligation imposed on the Member States by Article 8 of that directive to carry out the removal must be fulfilled as soon as possible ( Achughbabian , paragraph 45). | 30 In such special circumstances, the transport is organized by the employer for purposes which are not other than those of the business. The personal benefit derived by employees from such transport appears to be of only secondary importance compared to the needs of the business. | 0 |
5,851 | 55 As indicated by the Advocate General in points 60 and 61 of his Opinion, the Court has held that national rules governing the initial allocation of milk quotas which do not permit certain kinds of accident to be taken into account, so that a producer who has suffered such an accident which has appreciably reduced his milk production during the reference period is given a lower milk quota than that to which he would have been entitled had the accident not occurred, are not contrary to the principle of non-discrimination - or, moreover, the principle of the protection of legitimate expectations (Case 84/87 Erpelding v Secrétaire d'État à l'Agriculture et à la Viticulture) [1988] ECR 2647, paragraphs 15 to 21). | 52. Dans ces conditions, il y a lieu de relever que de tels objectifs peuvent être légitimement poursuivis par les États membres. | 0 |
5,852 | 99
Where an appellant alleges distortion of the evidence by the General Court, he must, pursuant to Article 256 TFEU, the first paragraph of Article 58 of the Statute of the Court of Justice and Article 168(1)(d) of its Rules of Procedure, indicate precisely the evidence alleged to have been distorted and show the errors of appraisal which, in his view, led to such distortion (judgment of 17 June 2010, Lafarge v Commission, C‑413/08 P, EU:C:2010:346, paragraph 16 and the case-law cited). In addition, according to the Court of Justice’s settled case-law, that distortion must be obvious from the documents in the Court’s file, without any need to carry out a new assessment of the facts and the evidence (judgment of 27 October 2011, Austria v Scheucher-Fleisch and Others, C‑47/10 P, EU:C:2011:698, paragraph 59 and the case-law cited). | 68 FURTHERMORE THE SYSTEM DESCRIBED ABOVE HAS SUBSTANTIALLY REDUCED THE OPPORTUNITIES AVAILABLE TO THE PARTIES CONCERNED TO NEGOTIATE A PRICE WHICH WOULD HAVE RESULTED FROM THE FREE MARKET FORCES OF SUPPLY AND DEMAND . | 0 |
5,853 | 41
Liability in tort, delict or quasi-delict can only arise provided that a causal connection can be established between the damage and the event in which that damage originates (see judgments of 30 November 1976 in Bier, 21/76, EU:C:1976:166, paragraph 16, and 5 February 2004 in DFDS Torline, C‑18/02, EU:C:2004:74, paragraph 32). | 39. Preventive monitoring of this kind would thus require active observation of all electronic communications conducted on the network of the ISP concerned and, consequently, would encompass all information to be transmitted and all customers using that network. | 0 |
5,854 | 24. Accordingly, under the principles set out in the Directive, in particular in Article 3(1), and notwithstanding the rules of the EC Treaty relating to the free movement of goods, no plant protection product can be placed on the market and used in a Member State unless a prior marketing authorisation has been issued by the competent authority of that State in accordance with the Directive. That requirement has the same force even when the product concerned already has a marketing authorisation issued by the competent authority of another Member State, given that the Directive requires that prior authorisation be obtained from the competent authority of each Member State in which that product is placed on the market and used (see, to that effect, Case C‑400/96 Harpegnies [1998] ECR I‑5121, paragraph 26). | 5 IN SUPPORT OF HIS APPLICATION THE APPLICANT CLAIMS THAT SINCE THE CONTESTED JUDGMENT WAS GIVEN HE HAS BECOME AWARE OF DOCUMENTS OF WHICH HE , AND CONSEQUENTLY THE COURT , WERE PREVIOUSLY UNAWARE AND THE CONTENTS OF WHICH PROVE THE VALIDITY OF THE FIRST SUBMISSION PLEADED IN THE ORIGINAL ACTION . THOSE DOCUMENTS , THE CONTENTS OF WHICH WERE REVEALED BY THE MEDIATOR , MR DE GROOTE , WHO WAS HEARD AS A WITNESS ON 20 JUNE 1983 IN THE DISCIPLINARY PROCEEDINGS COMMENCED AGAINST THE APPLICANT IN 1981 , WERE INCLUDED IN A LIST OF DOCUMENTS DRAWN UP ON 27 JUNE 1983 BY THE SECRETARY OF THE DISCIPLINARY BOARD AT THE REQUEST OF THE CHAIRMAN THEREOF .
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5,855 | 21. It should also be noted that this principle does not require the transactions to be identical. According to settled case-law the principle also precludes treating similar supplies of services, which are thus in competition with each other, differently for VAT purposes (see, inter alia, Case C-109/02 Commission v Germany [2003] ECR I-12691, paragraph 20; Joined Cases C-453/02 and C‑462/02 Linneweber and Akritidis [2005] ECR I-1131, paragraph 24; Case C‑498/03 Kingscrest, Associates and Montecello [2005] ECR I-4427, paragraph 54; Case C-106/05 L.u.p. [2006] ECR I-5123, paragraph 32; Case C-246/04 Turn- und Sportunion Waldburg [2006] ECR I-589, paragraph 33; Joined Cases C‑443/04 and C-444/04 Solleveld and van den Hout-van Eijnsbergen [2006] ECR I‑3617, paragraph 39; and Claverhouse , paragraph 46). | 38 Finally, there is no doubt that the presence of buildings on a breeding beach such as the one at Dafni is liable to lead to the deterioration or destruction of the breeding site within the meaning of Article 12(1)(d) of the Directive. | 0 |
5,856 | 25. Next, in principle it is for the national courts alone to determine, in the light of the particular features of each case, both the need to refer a question for a preliminary ruling in order to give their judgment and the relevance of that question as referred to the Court ( Guimont , paragraph 22). A reference for a preliminary ruling from a national court may be rejected by the Court only if it is quite obvious that the interpretation of EU law sought by that court is unrelated to the actual nature of the case or the subject-matter of the main proceedings (Case C‑281/98 Angonese [2000] ECR I‑4139, paragraph 18, and Anomar and Others , paragraph 40). | 60. Il en résulte que la succession ou la donation impliquant un ayant droit ou un donataire ou un de cujus qui ne réside pas sur le territoire espagnol, ou encore une donation ou une succession portant sur un bien immeuble situé en dehors du territoire espagnol ne pourra pas bénéficier de ces abattements fiscaux, si bien que la valeur de cette succession ou de cette donation sera diminuée. | 0 |
5,857 | 51. Since it is for the Commission to prove that the Member State has failed to fulfil its obligations, by placing the information necessary to establish the failure before the Court, and in so doing the Commission may not rely on any presumption (see, inter alia, Case 96/81 Commission v Netherlands [1982] ECR 1791, paragraph 6; Case C-404/00 Commission v Spain [2003] ECR I-6695, paragraph 26; Case C‑434/01 Commission v United Kingdom [2003] ECR I‑13239, paragraph 21; and Case C-194/01 Commission v Austria [2004] ECR I‑4579, paragraph 34), and since the Commission has not, in the present case, indicated either the provisions of the directive requiring Member States to adopt framework legislation or established that such a measure is necessary in order to ensure the result which the directive seeks to achieve, it must be held that the first part of the second complaint is not well founded.
– Implementation of the directive by the Law of 1993 | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,858 | 58. Although the Court has admittedly already held, inter alia in Case C‑192/01 Commission v Denmark [2003] ECR I‑9693, paragraph 49, relied on by Acino, that the risk assessment cannot be based on purely hypothetical considerations, it has, however, also added that where it proves to be impossible to determine with certainty the existence or extent of the alleged risk because of the insufficiency, inconclusiveness or imprecision of the results of studies conducted, but the likelihood of real harm to public health persists should the risk materialise, the precautionary principle justifies the adoption of restrictive measures ( Commission v Denmark , paragraph 52, and Case C‑333/08 Commission v France [2010] ECR I‑757, paragraph 93). | 48. In that regard, it must be found that Article 2(7) of the basic regulation is the expression of the EU legislature’s intention to adopt in that sphere an approach specific to the EU legal order. | 0 |
5,859 | 32. As regards the ninth recital in the preamble to Regulation No 1706/89, it is sufficient to recall that the preamble to a Community act has no binding legal force and cannot be relied on either as a ground for derogating from the actual provisions of the act in question or for interpreting those provisions in a manner clearly contrary to their wording (Case C-162/97 Nilsson and Others [1998] ECR I-7477, paragraph 54, and Case C-308/97 Manfredi [1998] ECR I-7685, paragraph 30). | 22. In this connection, it is settled case-law that Directive 98/34 is designed to protect, by means of preventive monitoring, the free movement of goods, which is one of the foundations of the Community and that this control serves a useful purpose in that technical regulations falling within the scope of that directive may constitute obstacles to trade in goods between Member States, such obstacles being permissible only if they are necessary to satisfy compelling requirements relating to the public interest (see, to that effect, Case C-194/94 CIA Security International [1996] ECR I-2201, paragraph 40, and Case C-226/97 Lemmens [1998] ECR I-3711, paragraph 32). | 0 |
5,860 | 36. The Court may refuse to rule on a question referred for a preliminary ruling from a national court only where it is quite obvious that the interpretation of European Union law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Conseil général de la Vienne , paragraph 20; Lucchini , paragraph 44; and TeliaSonera , paragraph 16). | 23 THE FIRST OBSERVATION TO BE MADE IS THAT THE CAMPAIGN CANNOT BE LIKENED TO ADVERTISING BY PRIVATE OR PUBLIC UNDERTAKINGS , OR BY A GROUP OF UNDERTAKINGS , TO ENCOURAGE PEOPLE TO BUY GOODS PRODUCED BY THOSE UNDERTAKINGS . REGARDLESS OF THE MEANS USED TO IMPLEMENT IT , THE CAMPAIGN IS A REFLECTION OF THE IRISH GOVERNMENT ' S CONSIDERED INTENTION TO SUBSTITUTE DOMESTIC PRODUCTS FOR IMPORTED PRODUCTS ON THE IRISH MARKET AND THEREBY TO CHECK THE FLOW OF IMPORTS FROM OTHER MEMBER STATES .
| 0 |
5,861 | 28. It should also be borne in mind that, according to settled case-law, a Community national working in a Member State other than his State of origin does not lose his status of worker within the meaning of Article 48(1) of the Treaty by virtue of the fact that he occupies a post within an international organisation, even if the rules relating to his entry into and residence in the country in which he is employed are specifically governed by an international agreement (Joined Cases 389/87 and 390/87 Echternach and Moritz [1989] ECR 723, paragraph 11; Case C-310/91 Schmid [1993] ECR I-3011, paragraph 20; and Case C-411/98 Ferlini [2000] ECR I-8081, paragraph 42). | 37
The objective of preventing the risk of impunity for persons who have committed an offence is to be seen in that context (see, to that effect, judgment of 27 May 2014 in Spasic, C‑129/14 PPU, EU:C:2014:586, paragraphs 63 and 65) and, as the Advocate General has observed in point 55 of his Opinion, must be considered a legitimate objective in EU law. | 0 |
5,862 | 57. In order to ensure the neutrality, from the tax point of view, of the distribution of profits by a subsidiary established in one Member State to its parent company established in another Member State, Directive 90/435 aims to avoid economic double taxation of profits, in other words, to avoid taxation of distributed profits first in the hands of the subsidiary and then in the hands of the parent company (see Banque Fédérative du Crédit Mutuel , paragraphs 24 and 27, and Cobelfret , paragraph 29). | 29. In order to ensure the neutrality, from the tax point of view, of the distribution of profits by a subsidiary established in one Member State to its parent company established in another Member State, Directive 90/435 aims to avoid, in economic terms, double taxation of profits, in other words, to avoid taxation of distributed profits, first, in the hands of the subsidiary and, then, in the hands of the parent company (see, to that effect, Banque Fédérative du Crédit Mutuel , paragraphs 24 and 27). | 1 |
5,863 | 47. It follows, however, from well-established case‑law that national measures liable to hinder or make less attractive the exercise of fundamental freedoms guaranteed by the Treaty may nevertheless be allowed provided they pursue a legitimate objective compatible with the Treaty, are justified by imperative requirements in the general interest, are suitable for securing the attainment of the objective which they pursue, and do not go beyond what is necessary in order to attain it (see, to that effect, Case C‑9/02 De Lasteyrie du Saillant [2004] ECR I‑2409, paragraph 49; Case C‑470/04 N [2006] ECR I‑7409, paragraph 40; and Commission v Denmark , paragraph 46). | 62. En tout état de cause, concernant les agglomérations d’Arroyo de la Miel, d’Arroyo de la Víbora, d’Estepona, d’Alhaurín el Grande, de Coín, de Barbate, de Chipiona, d’Isla Cristina, de Matalascañas, de Nerja, de Tarifa, de Torrox Costa, de Vejer de la Frontera, de Gijón-Este, de Llanes, de Valle de Güimar, de Noreste (Valle Guerra), de Los Llanos de Aridane, d’Arenys de Mar, de Pineda de Mar, de Ceuta, d’Alcossebre, de Benicarló, d’Elx (Arenales), de Peñíscola, de Teulada Moraira (Rada Moraira), de Vinaròs, d’A Coruña, de Cariño, de Tui, de Vigo, d’Aguiño-Carreira-Ribeira, de Baiona, de Noia, de Santiago, de Viveiro et d’Irún (Hondarribia), il est constant que, au terme du délai fixé dans l’avis motivé, ces agglomérations ne disposaient pas de stations d’épuration assurant le traitement secondaire de la totalité des eaux urbaines résiduaires qui pénètrent dans les systèmes de collecte, conformément à l’article 4, paragraphe 1, de la directive 91/271, et garantissant que les rejets en émanant répondent aux prescriptions de l’annexe I, point B, de celle-ci. | 0 |
5,864 | 23. It should be borne in mind at the outset that, in determining the scope of a provision of Community law, its wording, context and objectives must all be taken into account (Case C‑162/91 Tenuta il Bosco [1992] ECR I‑5279, paragraph 11; Case C‑315/00 Maierhofer [2003] ECR I‑563, paragraph 27; and Case C‑280/04 Jyske Finans [2005] ECR I‑10683, paragraph 34). | 60. In addition to the anticipated benefit from a horizontal price-fixing agreement when sales are made to independent third parties, vertically integrated undertakings may also benefit from such an agreement on the downstream market in processed goods made up of, inter alia, the goods which are the subject of the infringement. This is so for two different reasons: either those undertakings pass on the price increases in the inputs as a result of the infringement in the price of the processed goods, or they do not pass those increases on, which thus effectively grants them a cost advantage in relation to their competitors which obtain those same inputs on the market for the goods which are the subject of the infringement. | 0 |
5,865 | 23. According to settled case-law, in the absence of relevant EU rules, the detailed procedural rules designed to ensure the protection of the rights which individuals acquire under EU law are a matter for the domestic legal order of each Member State, in accordance with the principle of the procedural autonomy of the Member States, provided that they are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not make it in practice impossible or excessively difficult to exercise rights conferred by the EU legal order (principle of effectiveness) (see, inter alia, judgment in Specht and Others, C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraph 112 and the case-law cited). | 112. It must be borne in mind that, according to settled case-law of the court, in the absence of relevant EU rules, the detailed procedural rules designed to ensure the protection of the rights that individuals acquire under EU law are a matter for the domestic legal order of each Member State, in accordance with the principle of the procedural autonomy of the Member States, provided that they are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not make it in practice impossible or excessively difficult to exercise rights conferred by the EU legal order (principle of effectiveness) (see, inter alia, Meilicke and Others , C‑262/09, EU:C:2011:438, paragraph 55, and Pelati , C‑603/10, EU:C:2012:639, paragraph 23). | 1 |
5,866 | 65. In the present case, while it is true that the national provisions at issue apply without distinction to both residents and non-residents, it must none the less be held that they affect the position of a person acquiring a shareholding as such and are thus liable to deter investors from other Member States from making such investments and, consequently, affect access to the market (see Case C‑463/00 Commission v Spain [2003] ECR I‑4581, paragraph 61 and the case-law cited; Case C‑171/08 Commission v Portugal , paragraph 67; and Case C‑543/08 Commission v Portugal , paragraph 68). | 22 The reference in Article 13 of the Directive to the rights which an injured person may rely on under the rules of the law of contractual or non-contractual liability must be interpreted as meaning that the system of rules put in place by the Directive, which in Article 4 enables the victim to seek compensation where he proves damage, the defect in the product and the causal link between that defect and the damage, does not preclude the application of other systems of contractual or non-contractual liability based on other grounds, such as fault or a warranty in respect of latent defects. | 0 |
5,867 | 41. Second, it should be noted that the Court has held that the need to safeguard the cohesion of a tax system may justify rules that are liable to restrict fundamental freedoms (see Case C-204/90 Bachmann [1992] ECR I-249, paragraph 28; Case C-300/90 Commission v Belgium [1992] ECR I-305, paragraph 21; and De Groot , paragraph 106) if there is a direct link, in the case of one and the same taxpayer, between the grant of a tax advantage and the offsetting of that advantage by a fiscal levy, both of which relate to the same tax (see Case C-35/98 Verkooijen [2000] ECR I-4071, paragraph 57, and Case C-136/00 Danner [2002] ECR I-8147, paragraph 36). | 36 In that regard, it should be noted that the judgments of 28 January 1992 in Bachmann (Case C-204/90 [1992] ECR I-249) and Commission v Belgium (Case C-300/90 [1992] ECR I-305) were based on the finding that, in Belgian law, there was a direct connection between the deductibility of contributions and the liability to tax on sums payable by insurers. Under the Belgian tax system, the loss of revenue resulting from the deduction of insurance contributions was offset by the taxation of pensions, annuities or capital sums payable by insurers. By contrast, where such contributions had not been deducted, those sums were exempted from tax. | 1 |
5,868 | 54. The statement of reasons required by Article 253 EC must show clearly and unequivocally the reasoning of the institution which enacted the measure, so as to inform the persons concerned of the justification for the measure adopted and to enable the Court to exercise its powers of review ( Greece v Council , cited above, paragraph 19, and Case C‑301/97 Netherlands v Council [2001] ECR I-8853, paragraph 187). | 110. In choosing to do this, a Member State does not exceed the bounds of the discretion to which it remains entitled in the pursuit of the legitimate objective of increasing the production of green electricity. | 0 |
5,869 | 97. However, it must be held, in accordance with settled case‑law, that review by the Community judicature of complex economic assessments made by the Commission, such as those in this case, must necessarily be confined to verifying whether the rules on procedure and on the statement of reasons have been complied with, whether the facts have been accurately stated and whether there has been any manifest error of assessment or misuse of powers ( Aalborg Portland and Others v Commission , paragraph 279, and Joined Cases C‑501/06 P, C‑513/06 P, C‑515/06 P and C‑519/06 P GlaxoSmithKline Services and Others v Commission and Others [2009] ECR I‑0000, paragraph 85). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,870 | 31 First, it is solely for the national court hearing the dispute, which must assume responsibility for the order to be made, to assess the need for a preliminary ruling so as to enable it to give its judgment. Consequently, where the question referred to it concerns a provision which it has jurisdiction to interpret, the Court of Justice is, in principle, bound to give a ruling (see, to that effect, Joined Cases C-297/88 and C-197/89 Dzodzi [1990] ECR I-3763, paragraphs 34 and 35, and Case C-231/89 Gmurzynska-Bscher [1990] ECR I-4003, paragraphs 19 and 20). | 16 Furthermore, the burden of proving the actual existence of exceptional circumstances justifying a derogation lies on the person seeking to rely on those circumstances (see, with regard to public works contracts, the judgment in Case 199/85 Commission v Italy [1987] ECR 1039, paragraph 14). | 0 |
5,871 | 16. Finally, the Court held that a requirement for the registration of a vessel to the effect that it must be managed and its operations directed and controlled from within the Member State in which it is to be registered essentially coincides with the actual concept of establishment within the meaning of Article 52 et seq. of the Treaty, which implies a fixed establishment (paragraph 34). It pointed out, however, that such a requirement would not be compatible with those provisions if it had to be interpreted as precluding registration in the event that a secondary establishment or the centre for directing the operations of the vessel in the Member State in which the vessel was to be registered acted on instructions from a decision-taking centre located in the Member State of the principal establishment (paragraph 35). | 30 It should be remembered, at the outset, that the Court has consistently held that, in interpreting a provision of Community law, it is necessary to consider not only its wording but also the context in which it occurs and the objects of the rules of which it forms part (See Case 292/82 Merck [1983] ECR 3781, paragraph 12; Case 337/82 St Nikolaus Brennerei und Likörfabrik [1984] ECR 1051, paragraph 10; Case C-223/98 Adidas [1999] ECR I-7081, paragraph 23; Case C-301/98 KVS International [2000] ECR I-3583, paragraph 21; and Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 50). | 0 |
5,872 | 14. As the Court has stated, it follows that the concept of ‘genuine use’ of the mark entails use of the mark by the proprietor on the market for the goods or services protected by that mark and not just internal use within the undertaking concerned. The protection that the mark confers and the consequences of registering it in terms of enforceability vis-à-vis third parties cannot continue to operate if the mark loses its commercial raison d’être, which is to create or preserve an outlet for the goods or services that bear the sign of which it is composed, as distinct from the goods or services of other undertakings ( Ansul , paragraph 37). | 46 ACCORDING TO ESTABLISHED CASE-LAW OF THE COURT THAT PROVISION CONTAINS A PROHIBITION OF DISCRIMINATION WHICH CONSTITUTES A CLEAR AND WHOLLY UNCONDITIONAL OBLIGATION AND ITS IMPLEMENTATION AND EFFECTS ARE NOT SUBJECT TO THE ADOPTION OF ANY MEASURE BY THE INSTITUTIONS OF THE COMMUNITY OR THE MEMBER STATES . THE PROHIBITION THUS PRODUCES DIRECT EFFECTS AND CREATES FOR INDIVIDUALS PERSONAL RIGHTS WHICH THE NATIONAL COURTS ARE BOUND TO PROTECT .
| 0 |
5,873 | 47. As the Danish Government argued in the written observations which it submitted to the Court, in a situation where a taxable person which has been able to deduct VAT on the purchase of goods used for its business applies those goods from its business for its own private use or that of its staff, that person becomes a final consumer of those goods and must be treated accordingly. From that point of view, Article 6(2)(a) of the Sixth Directive prevents the taxable person from escaping payment of VAT when it applies those goods for its own private use and from thus enjoying advantages to which it is not entitled by comparison with an ordinary consumer who buys the goods and pays VAT on them (see, to that effect, Case C-20/91 de Jong [1992] ECR I-2847, paragraph 15; Enkler , paragraph 33; Case C‑415/98 Bakcsi [2001] ECR I‑1831, paragraph 42; Fischer and Brandenstein , paragraph 56; and Hotel Scandic Gåsabäck , paragraph 23). | 72. Finally, as submitted in its written observations, the Commission also takes the view that the nature or general scheme of the tax system in question can provide no valid justification for a national measure if it provides that profits from trade with third parties who are not members of the cooperative are exempt from tax or that sums paid to such parties by way of remuneration may be deducted. | 0 |
5,874 | 42. Second, it should be recalled that, according to established case-law, for the purpose of determining whether a product falls within the definition of a medicinal product for the purposes of Directive 2001/83, the national authorities, acting under the supervision of the courts, must decide on a case-by-case basis, taking account of all the characteristics of the product, in particular its composition, its pharmacological, immunological or metabolic properties, to the extent to which they can be established in the present state of scientific knowledge, the manner in which it is used, the extent of its distribution, its familiarity to consumers and the risks which its use may entail (the judgments in Upjohn , EU:C:1997:147, paragraph 23, and BIO Naturprodukte , C‑27/08, EU:C:2009:278, paragraph 18). | 31 In those circumstances, there is no need to consider the validity of that regulation.
The validity of Regulations Nos 711/95, 1066/95 and 1067/95 | 0 |
5,875 | 36 As a subsidiary argument, it has maintained that, by virtue of the case-law of the Court, in order to qualify for the derogation provided for in Article 90(2), it is not sufficient for a Member State to have entrusted to an undertaking the operation of a service of general economic interest but it is also necessary for the application of the rules of the Treaty to obstruct the performance of the particular tasks assigned to the undertaking and for the interests of the Community not to be affected (Case C-179/90 Merci Convenzionali Porto di Genova v Siderurgica Gabrielli [1991] ECR I-5889, paragraph 26). The Commission adds that it is clear from the judgments in Case C-320/91 Corbeau [1993] ECR I-2533, paragraphs 14 and 16, and Case C-393/92 Almelo, cited above, paragraph 49, that, for restrictions on competition involving the granting of exclusive rights to undertakings entrusted with tasks of general economic interest to be justified under Article 90(2) of the Treaty, they must be necessary to ensure performance of the specific tasks assigned to those undertakings and in particular to enable them to operate under economically acceptable conditions. | 25 The Court also pointed out, in paragraph 19 of Armbrecht, that there is no provision in the Sixth Directive which precludes a taxable person who wishes to retain part of an item of property amongst his private assets from excluding it from the VAT system. According to paragraph 20 of that judgment, this interpretation makes it possible for a taxable person to choose whether or not to integrate into his business, for the purposes of applying the Sixth Directive, part of an asset which is given over to his private use. The Court went on in that paragraph to point out that the availability of that option does not impede the application of the rule that capital goods used for both business and private purposes may none the less be treated as business goods the VAT on which is in principle wholly deductible. | 0 |
5,876 | 41 Finally, it should be noted that in the absence of Community provisions, Member States are free to chose the modes of proof of the various matters defined in the directives which they transpose, provided that the effectiveness of Community law is not thereby undermined (see in particular, in that regard, Joined Cases 205/82 to 215/82 Deutsche Milchkontor and Others v Germany [1983] ECR 2633, paragraphs 17 to 25 and 35 to 39; Case 222/82 Marguerite Johnston v Chief Constable of the Royal Ulster Constabulary [1986] ECR 1651, paragraphs 17 to 21; and Case C-212/94 FMC and Others v Intervention Board for Agricultural Produce and Ministry of Agriculture, Fisheries and Food [1996] ECR I-389, paragraphs 49 to 51). | 19 EN VERTU DE L ' ARTICLE 6 DE LA DIRECTIVE , INTERPRETE A LA LUMIERE DU PRINCIPE GENERAL INDIQUE , TOUTE PERSONNE A DROIT A UN RECOURS EFFECTIF DEVANT UNE JURIDICTION COMPETENTE CONTRE LES ACTES DONT ELLE ESTIME QU ' ILS PORTENT ATTEINTE A L ' EGALITE DE TRAITEMENT ENTRE HOMMES ET FEMMES PREVU PAR LA DIRECTIVE 76/207 . IL APPARTIENT AUX ETATS MEMBRES D ' ASSURER UN CONTROLE JURIDICTIONNEL EFFECTIF SUR LE RESPECT DES DISPOSITIONS APPLICABLES DU DROIT COMMUNAUTAIRE ET DE LA LEGISLATION NATIONALE DESTINEE A METTRE EN OEUVRE LES DROITS PREVUS PAR LA DIRECTIVE .
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5,877 | 161. Accordingly, while a Member State such as the Member State concerned in the main proceedings is entitled, as paragraph 144 of this judgment shows, not to provide, as a penalty for failure to comply with the preventive measures laid down by national legislation transposing clause 5(1) of the Framework Agreement, for fixed-term employment contracts to be treated as contracts of indefinite duration, it must nevertheless satisfy itself that the other penalties prescribed by that legislation are sufficiently effective and a sufficient deterrent to ensure that those preventive measures are fully effective (see, to that effect, Adeneler and Others , paragraph 105; Marrosu and Sardino , paragraph 49; and Vassallo , paragraph 34; also order in Vassilakis and Others , paragraph 123). | 26. In particular, it follows from Article 13(3) of the basic Regulation that, in the event of circumvention, the extension of the established definitive measures is to take effect from the date on which the registration was imposed pursuant to Article 14(5) of that regulation. | 0 |
5,878 | 48 Since the complainants undeniably qualify as persons entitled to the benefit of the procedural guarantees in question, they must, as such, be regarded as directly and individually concerned by the contested decision. Consequently, they were entitled to seek its annulment (Cook v Commission, paragraphs 25 and 26). | 49. The consequence of the allocation of tariff quotas between traditional operators and newcomers is that genuine newcomers are able to act on the market and therefore deploy their economic activities fully (see, to that effect, judgment in Di Lenardo and Dilexport , C‑37/02 and C‑38/02, EU:C:2004:443, paragraphs 84 and 87). In that regard, as is apparent from recital 8 in the preamble to Regulation No 2362/98, the purpose of the eligibility criteria for new operators, in the context of the administration of tariff quotas, is to avoid the registration of purely fictitious agents and thereby combat speculative and artificial practices. | 0 |
5,879 | 49 The Court's case-law cannot, therefore, be applied in its entirety to the present case. Nevertheless, it remains relevant to the extent that it means that, where a contract of employment is performed in several Contracting States, Article 5(1) of the Brussels Convention must - in view of the need to establish the place with which the dispute has the most significant link, so that it is possible to identify the courts best placed to decide the case in order to afford proper protection to the employee as the weaker party to the contract and to avoid multiplication of the courts having jurisdiction - be understood as referring to the place where or from which the employee actually performs the essential part of his duties vis-à-vis his employer. That is the place where it is least expensive for the employee to commence proceedings against his employer or to defend such proceedings and where the courts best suited to resolving disputes relating to the contract of employment are situated (see Rutten, paragraphs 22 to 24). | 50. While the system established by Framework Decision 2002/584 is based on the principle of mutual recognition, that recognition does not, as is clear from Articles 3 to 5 of the framework decision, mean that there is an absolute obligation to execute the arrest warrant that has been issued. | 0 |
5,880 | 23. Legislation which makes the establishment in the host Member State of an economic operator from another Member State subject to the issue of a prior authorisation and allows self-employed activity to be pursued only by certain economic operators who satisfy predetermined requirements, compliance with which is a condition for the issue of that authorisation, constitutes a restriction within the meaning of Article 43 EC. Such legislation deters or even prevents economic operators from other Member States from pursuing their activities in the host Member State through a fixed place of business (see, to this effect, Hartlauer , paragraphs 34, 35 and 38). | 39. Ainsi, même s’il peut y avoir des différences en ce qui concerne le contrôle technique effectué à l’occasion de l’immatriculation des véhicules dans les différents États membres ainsi qu’en ce qui concerne les documents émis à la suite d’un tel contrôle en tant que preuve que les véhicules ont passé celui-ci avec succès, un État membre ne peut pas contourner l’obligation de reconnaissance réciproque desdits documents découlant de la directive 96/96 en méconnaissant totalement les contrôles techniques déjà effectués dans d’autres États membres et les attestations relatives à l’état technique des véhicules d’occasion importés qui y ont été délivrées. | 0 |
5,881 | 73. The Court has already held that there is nothing in Regulation No 2081/92 to imply that simple indications of geographical source cannot be protected under the national legislation of a Member State (see Warsteiner Brauerei , paragraph 45). | 117. Consequently, in a situation such as that arising here, the contracting authority could not, once the contract had been awarded and, moreover, by a decision which derogates in its substance from the provisions of the earlier regulations, amend a significant condition of the invitation to tender such as the condition relating to the arrangements governing payment for the products to be supplied. | 0 |
5,882 | 18. Third, in matters relating to contracts of employment, the interpretation of Article 5(1) of the Convention must take account of the concern to afford proper protection to the employee as the weaker of the contracting parties from the social point of view. Such protection is best assured if disputes relating to a contract of employment fall within the jurisdiction of the courts of the place where the employee discharges his obligations towards his employer, as that is the place where it is least expensive for the employee to commence or defend court proceedings ( Mulox IBC , paragraphs 18 and 19; Rutten , paragraph 17; and Weber , paragraph 40). | 57 It will accordingly be for the national authorities, in accordance with Community law and subject to review by the national courts, to determine, in the light in particular of practice followed by the competent administrative body in analogous situations, which organisations should be recognised as charitable within the meaning of Article 13(A)(1)(g) of the Sixth Directive. | 0 |
5,883 | 33. Nevertheless, it must be stated that the European Union legislature’s broad discretion, which implies limited judicial review of its exercise, applies not only to the nature and scope of the measures to be taken but also, to some extent, to the finding of the basic facts (see, inter alia, Case C‑120/99 Italy v Council [2001] ECR I‑7997, paragraph 44, and Case C‑310/04 Spain v Council [2006] ECR I‑7285, paragraph 121). | 104. In order to reply to these questions, it should be noted that, as stated in recital 9 to Directive 2006/123, that directive does not apply to, inter alia, ‘requirements, such as … rules concerning the development or use of land, town and country planning, building standards…’. | 0 |
5,884 | 122. Although aims of a purely economic nature cannot justify restricting the fundamental freedom to provide services, it is not impossible that the risk of seriously undermining the financial balance of the social security system may constitute an overriding general-interest reason capable of justifying a restriction of that kind (see Kohll , paragraph 41; Vanbraekel , paragraph 47; Smits and Peerbooms , paragraph 72; and Case C-358/99 Müller-Fauré and Van Riet [2003] ECR I-4509, paragraphs 72 and 73). Moreover, a national market for prescription medicines could be characterised by non-commercial factors, with the result that national legislation fixing the prices at which certain medicinal products are sold should, in so far as it forms an integral part of the national health system, be maintained. | 11 AS EXPLAINED ABOVE ONE OF THE PRINCIPAL OBJECTIVES OF THAT ORGANIZATION IS TO ENSURE THAT MILK PRODUCERS CAN OBTAIN A PRICE FOR THAT PRODUCT IN THE REGION OF THE TARGET PRICE . THE MECHANISMS INSTITUTED BY THE REGULATION AND DESIGNED TO ACHIEVE THAT END , WHICH HAVE ALREADY BEEN DESCRIBED , ARE SUBJECT TO THE EXCLUSIVE JURISDICTION OF THE COMMUNITY .
| 0 |
5,885 | 13 In that connection, it should be pointed out that only advantages granted directly or indirectly through State resources are to be considered as aid within the meaning of Article 92(1). The distinction made in that provision between `aid granted by a Member State' and aid granted `through State resources' does not signify that all advantages granted by a State, whether financed through State resources or not, constitute aid but is intended merely to bring within that definition both advantages which are granted directly by the State and those granted by a public or private body designated or established by the State (see Case 82/77 Openbaar Ministerie of the Netherlands v Van Tiggele [1978] ECR 25, paragraphs 24 and 25, Case C-72/91 Sloman Neptun v Bodo Ziesemer [1993] ECR I-887, paragraph 19, and Case C-189/91 Kirsammer-Hack v Sidal [1993] ECR I-6185, paragraph 16). | 31
In addition, that request may not lead to the submission by a tenderer of what would appear in reality to be a new tender (see judgments of 29 March 2012, SAG ELV Slovensko and Others, C‑599/10, EU:C:2012:191, paragraph 40, and of 10 October 2013, Manova, C‑336/12, EU:C:2013:647, paragraph 36). | 0 |
5,886 | 68
As regards freedom of contract, the Court has thus held, in relation to the negotiation of collective labour agreements, that Article 16 of the Charter means, in particular, that an undertaking must be able to assert its interests effectively in a contractual process to which it is party and to negotiate the aspects determining changes in the working conditions of its employees with a view to its future economic activity (judgment of 18 July 2013, Alemo-Herron and Others , C‑426/11, EU:C:2013:521, paragraph 33). | 42
In addition, the public authorities which grant the concessions are required to comply with the obligation of transparency. Accordingly, without necessarily implying an obligation to call for tenders, that obligation of transparency, which applies when the service concession in question may be of interest to an undertaking located in a Member State other than that in which the concession is granted, requires the concession-granting authority to ensure, for the benefit of any potential tenderer, a degree of publicity sufficient to enable the service concession to be opened up to competition and the impartiality of the award procedures to be reviewed (see, to that effect, judgment of 9 September 2010, Engelmann, C‑64/08, EU:C:2010:506, paragraphs 49 and 50). | 0 |
5,887 | 27. It must be borne in mind that, according to settled case-law, procedural rules are generally held to apply to all proceedings pending at the time when they enter into force, whereas substantive rules are usually interpreted as not applying, in principle, to situations existing before their entry into force (see Case C-201/04 Molenbergnatie [2006] ECR I‑2049, paragraph 31 and the case-law cited). | 56. By contrast, reliance on the mere fact of the temporary nature of the employment of staff of the public authorities does not meet those requirements and is therefore not capable of constituting an ‘objective ground’ within the meaning of clause 4(1) of the framework agreement. | 0 |
5,888 | 7. The abovementioned Annex XII declares applicable to the European Economic Area ( " the EEA" ) Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty (OJ 1988 L 178, p. 5). Annex I to that directive, which establishes the nomenclature in respect of movements of capital which still has the same indicative value for the purposes of defining the notion of capital movements (see Case C-222/97 Trummer and Mayer [1999] ECR I-1661, paragraph 21), states that that concept covers transactions by which non-residents make investments in real estate on national territory. | 21 However, inasmuch as Article 73b of the EC Treaty substantially reproduces the contents of Article 1 of Directive 88/361, and even though that directive was adopted on the basis of Articles 69 and 70(1) of the EEC Treaty, which have since been replaced by Article 73b et seq. of the EC Treaty, the nomenclature in respect of movements of capital annexed to Directive 88/361 still has the same indicative value, for the purposes of defining the notion of capital movements, as it did before the entry into force of Article 73b et seq., subject to the qualification, contained in the introduction to the nomenclature, that the list set out therein is not exhaustive. | 1 |
5,889 | 13 The Court has consistently held (see, in particular, Case 295/84 Rousseau Wilmot v Organic [1985] ECR 3759, paragraph 16; Case C-347/90 Bozzi v Cassa Nazionale di Previdenza ed Assistenza a favore degli Avvocati e dei Procuratori Legali [1992] ECR I-2947, paragraph 9; and Case C-208/91 Beaulande v Directeur des Services Fiscaux, Nantes [1992] ECR I-6709, paragraph 12) that, in leaving the Member States free to maintain or introduce certain indirect taxes such as excise duties on condition that they are not taxes which can be `characterized as turnover taxes', Article 33 of the Sixth Directive seeks to prevent the functioning of the common system of VAT from being jeopardized by fiscal measures of a Member State levied on the movement of goods and services and charged on commercial transactions in a way comparable to VAT. | 21. En effet, la Cour a itérativement jugé qu’un État membre ne saurait exciper de situations internes, telles les difficultés d’application apparues au stade de l’exécution d’un acte communautaire, pour justifier le non-respect des obligations et délais résultant des normes du droit communautaire (voir arrêts du 4 juillet 2000, Commission/Grèce, C-387/97, Rec. p. I-5047, point 70, ainsi que du 25 avril 2002, Commission/France, C-418/00 et C-419/00, Rec. p. I-3969, point 59). | 0 |
5,890 | 76. In that regard, the Court has held that the need for a restrictive interpretation of Article 5(2)(b) of Directive 2001/29 means that that provision cannot be understood as requiring, beyond the limitation which is provided for expressly, copyright holders to tolerate infringements of their rights which may accompany the making of copies for private use (see, to that effect, ACI Adam and Others , EU:C:2014:254, paragraph 31). | 45. According to the case-law of the Court, the method by which an aid is financed may render the entire aid scheme incompatible with the common market. Therefore, the aid cannot be considered separately from the effects of its method of financing. On the contrary, consideration of an aid measure by the Commission must necessarily also take into account the method of financing the aid where that method forms an integral part of the measure (see Joined Cases C-261/01 and C-262/01 Van Calster and Others [2003] ECR I-12249, paragraph 49). | 0 |
5,891 | 48
Furthermore, it is settled case-law that information, before concluding a contract, on the terms of the contract and the consequences of concluding it, is of fundamental importance for a consumer. It is on the basis of that information in particular that he decides whether he wishes to be bound by the terms previously drawn up by the seller or supplier (judgments of 21 March 2013, RWE Vertieb, C‑92/11, EU:C:2013:180, paragraph 44, and of 21 December 2016, Gutiérrez Naranjo and Others, C‑154/15, C‑307/15 and C‑308/15, EU:C:2016:980, paragraph 50). | 50
In that regard, the Court has already held that information, before concluding a contract, on the terms of the contract and the consequences of concluding it is of fundamental importance for a consumer. It is on the basis of that information in particular that the consumer decides whether he wishes to be bound by the terms previously drawn up by the seller or supplier (judgment of 21 March 2013, RWE Vertrieb, C‑92/11, EU:C:2013:180, paragraph 44). | 1 |
5,892 | 69. Finally, and contrary to the Federal Republic of Germany's submissions, the fact that ingesting the product concerned could give rise to risks to health is not an indication that it is pharmacologically effective. It is clear from the case-law that the risk to health, although it must be taken into consideration in the classification of a product as a medicinal product by function, is none the less an autonomous factor ( HLH Warenvertrieb and Orthica , paragraph 53). | 18 Consequently, the provision of maritime transport services between Member States cannot be subject to stricter conditions than those to which analogous provisions of services at domestic level are subject. | 0 |
5,893 | 68
That said, it is also apparent from the Court’s case-law that it is necessary to ensure that exercise of the rights of the defence, in the context of a procedure that may result in an act finding the existence of an infringement, is not impaired where operations are organised before the initiation of that procedure which enable information to be gathered that may be decisive for establishing such an infringement (see, to that effect, judgments of 7 January 2004, Aalborg Portland and Others v Commission, C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P and C‑219/00 P, EU:C:2004:6, paragraphs 63 to 65, and of 27 April 2017, FSL and Others v Commission, C‑469/15 P, EU:C:2017:308, paragraph 43). | 51. Whilst it is in principle the task of those bodies to establish in their decisions the accuracy of such facts, such is not the case where they rely on facts which are well known. | 0 |
5,894 | 44. Nevertheless, as the Court has already specified, while there is no doubt that the aim of the Directive is to protect consumers, that does not imply that that protection is absolute. Thus, both the general structure of the Directive and the wording of several of its provisions indicate that such protection is subject to certain limits (see Case C‑412/06 Hamilton [2008] ECR I-2383, paragraphs 39 and 40). | 46. The Court has consistently held that where a capital item is used both for business and for private purposes the taxpayer has the choice, for the purposes of VAT, of (i) allocating that item wholly to the assets of his business, (ii) retaining it wholly within his private assets, thereby excluding it entirely from the system of VAT, or (iii) – as in the case before the national court – integrating it into his business only to the extent to which it is actually used for business purposes (see, to that effect, Case C‑415/98 Bakcsi [2001] ECR I‑1831, paragraphs 24 to 34, and Case C‑269/00 Seeling [2003] ECR I‑4101, paragraphs 40 and 41). | 0 |
5,895 | 40. If the court making the reference, after carrying out that assessment, should nevertheless make a finding of anti-competitive effects due to Post Danmark’s actions, it should be recalled that it is open to a dominant undertaking to provide justification for behaviour that is liable to be caught by the prohibition under Article 82 EC (see, to this effect, Case 27/76 United Brands and United Brands Continentaal v Commission [1978] ECR 207, paragraph 184; Joined Cases C‑241/91 P and C‑242/91 P RTE and ITP v Commission [1995] ECR I‑743, paragraphs 54 and 55; and TeliaSonera Sverige , paragraphs 31 and 75). | 15 IN ORDER TO ANSWER THE QUESTION SUBMITTED BY THE NATIONAL COURT , IT IS NECESSARY TO ESTABLISH , IN ACCORDANCE WITH WELL-ESTABLISHED CASE-LAW ( JUDGMENTS OF 20 FEBRUARY 1979 IN CASE 122/78 BUITONI ( 1979 ) ECR 677 ; OF 21 JUNE 1979 IN CASE 240/78 ATALANTA ( 1979 ) ECR 2137 ; OF 2 DECEMBER 1982 IN CASE 272/81 RU-MI ( 1982 ) ECR 4167 ; OF 23 FEBRUARY 1983 IN CASE 66/82 FROMANCAIS ( 1983 ) ECR 395 ; OF 17 MAY 1984 IN CASE 15/83 DENKAVIT ( 1984 ) ECR 2171 ), WHETHER THE OBLIGATIONS AT ISSUE IN THIS CASE MUST BE REGARDED AS PRINCIPAL OBLIGATIONS WHOSE OBSERVANCE IS OF FUNDAMENTAL IMPORTANCE TO THE PROPER FUNCTIONING OF A COMMUNITY SYSTEM AND WHOSE INFRINGEMENT MAY BE PUNISHED BY TOTAL FORFEITURE OF THE SECURITY , WITHOUT THERE BEING ANY BREACH OF THE PRINCIPLE OF PROPORTIONALITY , OR WHETHER THEY ARE SECONDARY OBLIGATIONS WHOSE INFRINGEMENT SHOULD NOT BE PUNISHED WITH THE SAME RIGOUR AS IS APPLIED TO THE FAILURE TO FULFIL A PRINCIPAL OBLIGATION .
| 0 |
5,896 | 43
The deduction rules thus established are intended to free the taxable person completely of the burden of the VAT accruing or paid in all its economic activities. The common system of VAT therefore ensures that all economic activities, whatever their purpose or results, provided that they are, in principle, themselves subject to VAT, are taxed in a neutral way (see judgments of 22 February 2001, Abbey National, C‑408/98, EU:C:2001:110, paragraph 24; of 6 February 2014, Fatorie, C‑424/12, EU:C:2014:50, paragraph 31; and of 28 July 2016, Astone, C‑332/15, EU:C:2016:614, paragraph 29). | 66
In the present instance, the rule of law compliance with which the appellants criticise the Commission for not having ensured in the context of the adoption of the Memorandum of Understanding of 26 April 2013 is Article 17(1) of the Charter. That provision, which states that everyone has the right to own his or her lawfully acquired possessions, is a rule of law intended to confer rights on individuals. | 0 |
5,897 | 41. With regard to the objective of budgetary equilibrium pursued by the national legislation at issue in the main proceedings, it must be borne in mind that EU law does not preclude Member States from taking account of budgetary considerations at the same time as political, social or demographic considerations, provided that in so doing they observe, in particular, the general principle of the prohibition of age discrimination. In that regard, while budgetary considerations may underpin the chosen social policy of a Member State and influence the nature or extent of the measures that that Member State wishes to adopt, such considerations cannot in themselves constitute a legitimate aim within the meaning of Article 6(1) of Directive 2000/78 (judgment in Fuchs and Köhler , C‑159/10 and C‑160/10, EU:C:2011:508, paragraphs 73 and 74). This also applies to the considerations of an administrative nature mentioned by the referring court. | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
5,898 | 59 However, as the United Kingdom Government and the Commission have correctly pointed out, under the Court's case-law a national authority's use of a public-policy derogation presupposes that there is a genuine and sufficiently serious threat affecting one of the fundamental interests of society (see Joined Cases 115/81 and 116/81 Adoui and Cornuaille [1982] ECR 1665, paragraph 8, Case C-348/96 Calfa [1999] ECR I-11, paragraph 21, and, on the interpretation of the provisions adopted within the context of the association arrangements between the European Economic Community and Turkey, Case C-340/97 Nazli [2000] ECR I-957, paragraphs 56 to 61). | 8 IT SHOULD BE NOTED IN THAT REGARD THAT RELIANCE BY A NATIONAL AUTHORITY UPON THE CONCEPT OF PUBLIC POLICY PRESUPPOSES , AS THE COURT HELD IN ITS JUDGMENT OF 27 OCTOBER 1977 IN CASE 30/77 BOUCHEREAU ( 1977 ) ECR 1999 , THE EXISTENCE OF ' ' A GENUINE AND SUFFICIENTLY SERIOUS THREAT AFFECTING ONE OF THE FUNDAMENTAL INTERESTS OF SOCIETY ' ' . ALTHOUGH COMMUNITY LAW DOES NOT IMPOSE UPON THE MEMBER STATES A UNIFORM SCALE OF VALUES AS REGARDS THE ASSESSMENT OF CONDUCT WHICH MAY BE CONSIDERED AS CONTRARY TO PUBLIC POLICY , IT SHOULD NEVERTHELESS BE STATED THAT CONDUCT MAY NOT BE CONSIDERED AS BEING OF A SUFFICIENTLY SERIOUS NATURE TO JUSTIFY RESTRICTIONS ON THE ADMISSION TO OR RESIDENCE WITHIN THE TERRITORY OF A MEMBER STATE OF A NATIONAL OF ANOTHER MEMBER STATE IN A CASE WHERE THE FORMER MEMBER STATE DOES NOT ADOPT , WITH RESPECT TO THE SAME CONDUCT ON THE PART OF ITS OWN NATIONALS REPRESSIVE MEASURES OR OTHER GENUINE AND EFFECTIVE MEASURES INTENDED TO COMBAT SUCH CONDUCT .
| 1 |
5,899 | 21 According to established case-law (see, in particular, Case C-415/93 Bosman [1995] ECR I-4921, paragraphs 59 to 61 and Case C-60/98 Butterfly Music [1999] ECR I-0000, paragraph 13), it is solely for the national court hearing the case, which must assume responsibility for the subsequent judicial decision, to determine, with regard to the particular aspects of the case, both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it refers to the Court. The Court may refuse a request made by such a court only where it is quite obvious that the interpretation of Community law sought bears no relation to the actual facts or purpose of the main proceedings or where the problem is hypothetical and the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted. | 21
As made clear, inter alia, in recitals 69 and 70 of the REACH Regulation, that regulation makes substances ‘of very high concern’ subject to careful attention. Those substances are thus subject to the authorisation regime laid down in Title VII of that regulation. Article 55 of that regulation states that the aim of the authorisation regime is ‘to ensure the good functioning of the internal market while assuring that the risks from substances of very high concern are properly controlled and that these substances are progressively replaced by suitable alternative substances or technologies where these are economically and technically viable’. | 0 |
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